When trying to generate XML journal entry files for electronic accounting in Aspel COI, many accountants encounter errors that prevent them from meeting this tax obligation with the SAT. The system may display error messages related to XML schema validation, missing CFDI UUIDs, unlinked chart of accounts, or incomplete mandatory fields. In this article we review the most common causes of these errors and how to fix them step by step so you can correctly generate your XML journal entry files.

The Error

When navigating to Reports > Electronic Accounting > Journal Entries and clicking Generate, Aspel COI may display one or more of the following messages:

  • “XML schema validation error. The file does not comply with the required structure” — indicates the generated XML does not match the official SAT XSD version 1.3.
  • “SAT chart of accounts association not found” — the COI ledger accounts do not have an assigned SAT catalog grouping code.
  • “Invalid or missing UUID in journal entry [number]” — one or more entries reference a CFDI whose UUID is empty, malformed, or belongs to a cancelled invoice.
  • “The issuer RFC field is mandatory and is empty” — incomplete company configuration data in COI.
  • “Error generating file: the certificate number is not valid” — the digital seal certificate (CSD) configured in COI is expired or incorrect.

These errors appear when generating monthly journal entries as well as when generating the chart of accounts or trial balance in XML format. The problem prevents the submission of electronic accounting within the deadline set by the SAT.

Root Cause

The root causes of these errors fall into four main categories:

1. SAT chart of accounts not linked. The SAT requires every ledger account to be linked to a grouping code from its official catalog. If you imported a custom chart of accounts into COI but did not link the SAT codes, the XML cannot be generated because it lacks the mandatory grouping structure.

2. Invalid or missing CFDI UUIDs. When you record invoices in journal entries, COI must include the UUID (tax receipt number) of each associated CFDI. If you entered invoices manually without a UUID, if the CFDI was cancelled after recording, or if the digital tax stamp (TFD) contains errors, the XML reports inconsistencies.

3. Outdated XML schema version. The SAT has updated the electronic accounting schema to version 1.3. If your version of Aspel COI is not up to date, it may be generating XML with an older schema version that the SAT portal automatically rejects.

4. Incomplete company tax data. The XML requires the taxpayer’s RFC, certificate number, and other configuration data. If these fields are empty or contain errors in the company configuration within COI, the generation fails.

Step-by-Step Solution

1. Verify and update Aspel COI

Open Aspel COI and go to Help > About. Confirm you have version 10.0 or later. If not, download the latest update from the official Aspel website. Install all available updates, as Aspel releases specific patches for electronic accounting whenever the SAT modifies its schemas.

2. Configure the company tax data

Go to Configuration > Company Data and verify the following fields are correctly filled in:

  • RFC — must exactly match your Tax Status Certificate (Constancia de Situación Fiscal)
  • Name or business name — as it appears on your CSD
  • Certificate number — the current CSD (not the FIEL/e.firma)
  • Tax year — the applicable year
  1. Download the official SAT chart of accounts in XML format from the SAT portal.
  2. In COI, go to Configuration > SAT Chart of Accounts.
  3. Click Import and select the downloaded XML file.
  4. Once imported, go to your chart of accounts under Catalogs > Accounts.
  5. For each account, open its properties and in the SAT Grouping Code field select the corresponding code.
  6. Pay special attention to parent accounts that group sub-accounts — they must have a valid grouping code assigned.

4. Fix CFDI UUIDs in journal entries

  1. Go to Journal Entries and filter by the period you need to report.
  2. Open each entry that contains invoice-related transactions (income, expenses, vendors).
  3. In the transaction detail, verify the UUID field contains a valid 36-character tax receipt number (format xxxxxxxx-xxxx-xxxx-xxxx-xxxxxxxxxxxx).
  4. If the UUID is empty, locate the corresponding CFDI and enter the correct UUID.
  5. If the CFDI was cancelled, replace the UUID with the replacement CFDI’s UUID or remove the reference.

5. Generate and validate the XML

  1. Go to Reports > Electronic Accounting > Journal Entries.
  2. Select the period (month and year), request type (AF — audit action, FC — third-party audit, DE — refund) and entry type (all, income, expenses, general).
  3. Click Generate.
  4. If the process completes without errors, open the generated XML file with the SAT validator to confirm it complies with schema 1.3.
  5. If errors persist, review the error log that COI displays at the end of the process — each line indicates the entry and the field with the issue.

Common Errors and Their Solutions

ErrorCauseSolution
”SAT chart of accounts not found”SAT catalog not imported or not linkedImport the XML catalog and link grouping codes to each account
”Invalid UUID in entry X”UUID empty, malformed, or from a cancelled CFDIVerify and correct the UUID in the entry detail
”XML schema validation error”Outdated COI version or older schemaUpdate COI to the latest version with schema 1.3 support
”Issuer RFC mandatory”RFC field empty in company dataEnter the correct RFC in Configuration > Company Data
”Certificate number not valid”Expired or incorrect CSDRenew the CSD on the SAT portal and update it in COI
”Account without SAT grouping code”Ledger account not linked to SAT catalogAssign the SAT grouping code in the account properties
”Zero amount not allowed”Accounting entry with $0.00 amountCorrect or remove the zero-amount transaction from the entry

Prevention

  • Keep COI updated. Install every Aspel update as soon as it is available. Updates frequently include fixes for the SAT XML schemas.
  • Link the SAT catalog from the start. When creating new ledger accounts, immediately assign the SAT grouping code. Do not leave this task for the end of the fiscal year.
  • Enter UUIDs at the time of recording. When recording journal entries with invoices, enter the CFDI UUID at that moment. This avoids having to look up tax receipt numbers later.
  • Validate monthly. Do not wait until the annual close. Generate the XML journal entries every month and validate them with the SAT validator. Catching errors month by month is much easier than correcting 12 months at the end.
  • Back up before updating. Before installing COI updates, perform a full database backup. This allows you to roll back if an update causes issues.

Summary

  • Errors when generating XML journal entries in Aspel COI are usually caused by unlinked SAT catalogs, missing or invalid CFDI UUIDs, outdated XML schema versions, or incomplete tax data.
  • The main solution is to correctly link the SAT chart of accounts to each COI ledger account and verify that every referenced CFDI has a valid UUID.
  • Aspel COI must be updated to version 10.0 or later to support the current 1.3 electronic accounting schema.
  • Generate and validate the XML monthly to catch errors early, instead of waiting until the end of the fiscal year.
  • Always use the official SAT validator before uploading files to the portal.